Window dressing in reported earnings : a comparison of high-tech and low-tech companies
Fengyi Lin, Lijuan Zhao, and Liming Guan
| Year of publication: |
2014
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| Authors: | Lin, Fengyi ; Zhao, Lijuan ; Guan, Liming |
| Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 50.2014, Suppl.1, p. 254-264
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| Subject: | accounting standards | digit analysis | earnings management | high-tech companies | intangible assets | low-tech companies | Bilanzpolitik | Accounting policy | Hochtechnologie | High technology | Low-Tech | Low tech | Immaterielle Werte | Intangible assets | Bilanzierungsgrundsätze | Accounting standards | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010403188